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V1589-15 26 May 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The 10% rate applies to pharmaceutical products of category 30 and certain medical equipment for personal use

A medical supply company inquires about the applicable VAT rate for various products such as catheters, stents, dressings, and humidifiers. The DGT clarifies that the reduced rate of 10% applies to pharmaceutical products of category 30 suitable for direct consumer use and to medical equipment designed for the personal use of persons with disabilities.

The question raised

Question raised: Applicable tax rate.

The DGT's ruling

The 10% rate applies to pharmaceutical products of category 30 that are not medicines and are suitable for direct use by the final consumer. It also applies to medical equipment and prosthetic accessories designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities. General use products in resuscitation or intensive care, such as humidifiers or general use catheters, are taxed at 21%.

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What is published here, applied to a company or a specific case. The first meeting is free.

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